The July transactions were as follows.

July 8 Received $10,189 in cash on June 30 accounts receivable.

9 Paid employee salaries $2,100.
11 Received $7,320 in cash for services performed.
14 Paid creditors $4,810 of accounts payable.
17 Purchased supplies on account $720.
22 Billed customers for services performed $4,700.
30 Paid employee salaries $3,114, utilities $1,767, and repairs $386.
31 Owner withdrew $400 cash from the business.
Journalize the transactions.
Date Account Titles and Explanation Debit Credit
July 8 Cash ................................................................ 10,189
Accounts Receivable ............................. 10,189
(Received cash on account)

9 Salaries Expense ........................................... 2,100

Cash ........................................................ 2,100
(Paid salaries)

11 Cash ................................................................ 7,320

Service Revenue .................................... 7,320
(Received cash for services
provided)

14 Accounts Payable .......................................... 4,810

Cash ........................................................ 4,810
(Paid creditors)

17 Supplies.......................................................... 720
Accounts Payable .................................. 720
(Purchased supplies on account)

22 Accounts Receivable ..................................... 4,700

Service Revenue .................................... 4,700
(Billed for services provided)

30 Salaries Expense ........................................... 3,114

Utilities Expense ............................................ 1,767
Repairs Expense ............................................ 386
Cash ........................................................ 5,267
(Paid for various expenses)

31 Owner’s withdrawal ....................................... 400

Cash ........................................................ 400
(Owner withdrawal)